View the report as separate downloadable parts:
Foreword
Abbreviations
Members
Terms of Reference
Explanatory Paper—supporting the terms of reference
List of Recommendations
1. Conduct of inquiry
Inquiry overview
Inquiry process
2. Modern tax systems
Introduction
Tax administration processes and services
The wider tax eco-system
The digital revolution in tax services
Data analytics in risk management
Tax simplification and technology
Co-operative compliance
Use of tax professionals
Emerging challenges
Committee conclusion
3. How taxpayers engage
Introduction
Stakeholders in tax engagement
‘A majority’ of taxpayers comply
Engagement by design
Compatible lodgement platforms and products
Digitalisation and tax complexity
Tax systems and services
Efficient products for business
The role of tax practitioners and intermediaries
Committee conclusion
4. Communication and compliance
Introduction
The role of behavioural economics insights
Behavioural insights in other service agencies
Educating the community
Nobody left behind—the challenges of digital transition
Reliance on tax agents
Committee conclusion
5. Cash, crime and cards
Introduction
Definition of the cash economy
The size of the problem
Where is cash activity concentrated?
The ATO’s cash economy measures
Cash, crime and corporate fraud
Corporate regulation
From cash to card
Monetary measures and education
Committee conclusion: what should Australia do?
6. Challenges and solutions
Introduction
Changes to the workforce
The ATO and technology change
Committee conclusion
A. Submissions
B. Exhibits
C. Public hearings
D. Extract from Submission 17 - Annexure A - Board of Taxation
E. International Work Related Expense (WRE) Deductions